企业固定资产减值准备

Analysis on Fixed Assets Depreciation Reserves for Enterprises

文章针对固定资产减值准备对企业和公司所得税的影响而导致利润的变动进行分析,提出了完善固定资产减值准备的建议和对策。

In the article, profit change caused by the influences on income tax of enterprises and companies with fixed assets depreciation reserves is analyzed, as well as suggestion and countermeasures on consummating fixed assets depreciation reserves are put forward.